Tanzania

Individual - Deductions

Last reviewed - 22 November 2019

Employment expenses

The only amount deductible from employment income is the employee’s statutory social security contribution (e.g. to the NSSF).

Personal allowances

There are no personal allowances in Tanzania.

Business deductions

Subject to certain exceptions, an individual may claim a deduction for expenses incurred wholly and exclusively in the production of income from business or investment.